Cook v. Commissioner’s Empirical Analysis
2000
Citation profile
How this case has been cited
Cited by 18 later decisions — most recently June 2020
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A qualified annuity interest is an irrevocable right to receive a fixed amount * * * payable to (or for the benefit of) the holder of the annuity interest for each taxable year of the term.”
2 later decisions quote this exact passage“means -- (1) any interest which consists of the right to receive fixed amounts payable not less frequently than annually, (2) any interest which consists of the right to receive amounts which are payable not less frequently than annually and are a fixed percentage of the fair market value of the property in the trust (determined annually), and (3) any noncontingent remainder interest if all of the other interests in the trust consist of interests described in paragraph (1) or (2). Regulations promulgated under section 2702 expand the definition of”
1 later decision quote this exact passage“for the life of the term holder, for a specified term of years, or for the shorter (but not the longer) of those periods.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.